I. The individual tax rate table is as follows:
1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;
2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;
3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;
4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;
5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%.
Legal basis:
individual income tax law of the people's republic of china rules for its implementation
Article 10
Subsidies and allowances paid in accordance with the unified regulations of the state as mentioned in Item 3 of Paragraph 1 of Article 4 of the Individual Income Tax Law refer to special government allowances and academician allowances paid in accordance with the regulations of the State Council, and other subsidies and allowances exempted from individual income tax as stipulated by the State Council.
Article 11
The welfare funds mentioned in Item 4, Paragraph 1 of Article 4 of the Individual Income Tax Law refer to the living allowance paid to individuals from the welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds in accordance with relevant state regulations; The term "relief fund" as mentioned in these Measures refers to the subsidies paid to individuals by the civil affairs departments of the people's governments at all levels.